PRINTER'S NO. 312
No. 288 Session of 1985
INTRODUCED BY MAYERNIK, MARKOSEK, HALUSKA, MRKONIC, GEORGE,
BOYES, ANGSTADT, COY, BELARDI, BELFANTI, POTT, KUKOVICH,
GANNON, BOOK, MICOZZIE, STABACK, PETRARCA, ITKIN, DAWIDA,
DURHAM, PERZEL, DISTLER, KOSINSKI, BUSH, COLAFELLA, WOGAN,
GAMBLE, HERMAN, MICHLOVIC, SWEET, CIMINI, NAHILL, PRATT,
JOHNSON, DeWEESE, TRELLO, SEVENTY, CORNELL, FISCHER,
E. Z. TAYLOR, D. R. WRIGHT, FREIND, CIVERA, ARTY, BUNT,
TELEK, KASUNIC, DEAL, MILLER, STEVENS, B. SMITH, GRUPPO,
DeLUCA, LUCYK, REBER, OLASZ, RUDY AND FREEMAN, FEBRUARY 12,
1985
REFERRED TO COMMITTEE ON FINANCE, FEBRUARY 12, 1985
AN ACT
1 Amending the act of March 11, 1971 (P.L.104, No.3), entitled, as
2 reenacted and amended, "An act providing property tax or rent
3 rebate and inflation dividends to certain senior citizens,
4 widows, widowers and permanently disabled persons with
5 limited incomes; establishing uniform standards and
6 qualifications for eligibility to receive rebates and
7 dividends; providing for transportation assistance grants and
8 grants to area agencies on aging for services to older
9 persons; and imposing duties upon the Department of Revenue,"
10 increasing eligibility under the property tax or rent rebate
11 and inflation dividend; and adjusting the rebate and dividend
12 schedule.
13 The General Assembly of the Commonwealth of Pennsylvania
14 hereby enacts as follows:
15 Section 1. Section 4 of the act of March 11, 1971 (P.L.104,
16 No.3), known as the Senior Citizens Rebate and Assistance Act,
17 reenacted and amended June 16, 1975 (P.L.7, No.4) and amended
18 March 10, 1982 (P.L.177, No.56), is amended to read:
19 Section 4. Property Tax; Rent Rebate and Inflation Cost.--
1 (a.1) The amount of any claim for property tax rebate or
2 rent rebate in lieu of property taxes for real property taxes or
3 rent due and payable during calendar year [1981] 1985 and
4 thereafter shall be determined in accordance with the following
5 schedule:
6 [Percentage of Real Property Taxes or
7 Rent Rebate in Lieu of
8 Household Income Property Taxes Allowed as Rebate
9 $ 0 - $4,999 100%
10 5,000 - 5,999 80
11 6,000 - 6,999 60
12 7,000 - 7,999 40
13 8,000 - 8,999 20
14 9,000 - 11,999 10]
15 Percentage of Real Property Taxes or
16 Rent Rebate in Lieu of
17 Household Income Property Taxes Allowed as Rebate
18 $ 0 - $7,999 100%
19 8,000 - 8,999 80
20 9,000 - 9,999 60
21 10,000 - 10,999 40
22 11,000 - 11,999 20
23 12,000 - 14,999 10
24 (a.2) To all claimants eligible for a property tax or rent
25 rebate there shall be paid an inflation dividend determined in
26 accordance with the following schedule:
27 [Household Income Dividend
28 $ 0 - 4,999 $125
29 5,000 - 5,999 100
30 6,000 - 6,999 75
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1 7,000 - 7,999 60
2 8,000 - 8,999 45
3 9,000 - 11,999 30]
4 Household Income Dividend
5 $ 0 - 7,999 $125
6 8,000 - 8,999 100
7 9,000 - 9,999 75
8 10,000 - 10,999 60
9 11,000 - 11,999 45
10 12,000 - 14,999 30
11 (a.3) To all claimants eligible for a property tax or rent
12 rebate for real property taxes or rent due and payable during
13 calendar year [1980] 1984 there shall be paid one hundred
14 dollars ($100) as an additional inflation dividend. The
15 additional inflation dividend payment shall be mailed no later
16 than the mailing of the application form for claiming a [1981]
17 1985 property tax or rent rebate.
18 (b) No claim shall be allowed if the amount of property tax
19 or rent rebate computed in accordance with this section is less
20 than ten dollars ($10), and the maximum amount of property tax
21 or rent rebate payable shall not exceed five hundred dollars
22 ($500).
23 (c) No claim shall be allowed if the claimant is a tenant of
24 an owner of real property exempt from real property taxes.
25 (d) If a homestead is owned or rented and occupied for only
26 a portion of a year or is owned or rented in part by a person
27 who does not meet the qualifications for a claimant, exclusive
28 of any interest owned or leased by a claimant's spouse, or if
29 the claimant is a widow or widower who remarries, or if the
30 claimant is a permanently disabled person who is no longer
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1 disabled, the department shall apportion the real property taxes
2 or rent in accordance with the period or degree of ownership or
3 leasehold or eligibility of the claimant in determining the
4 amount of rebate for which a claimant is eligible. A claimant
5 who receives public assistance from the Department of Public
6 Welfare shall not be eligible for rent rebate in lieu of
7 property taxes, or an inflation dividend during those months
8 within which he receives public assistance.
9 (e) Rent shall not include subsidies provided by or through
10 a governmental agency.
11 Section 2. This act shall take effect in 60 days.
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